The main source of income for the government during the Mughal period was land revenue. This made it imperative for the state to have an administrative apparatus to ensure control over agricultural production. This administrative feature was implemented all over the country for the purpose of collecting revenue. The fiscal system of the Mughal empire was supervised by the Dafter (office) of the Diwan.

Two important stages were there for the collection of revenue –

• Assessment of revenue which was called Jana.

• Collection of revenue which was called Hasil.

The Mughal emperor Akbar had passed a decree which stated that the responsibility of making the cultivators pay in cash was the duty of the revenue collector (amil-guzar). This made monetary transactions a significant part of the Mughal era economy.